pn to commit a class 3 felony commits a class 4 felony.

C.R.S. Citation
492. Officer or employee of the Department of Revenue 39-2 1 -1 13 (6) ($1,000 maximum fine,
divulging information obtained in an investigation; removal from office if an officer or
any officer or employee of the Department of employee of the state)
Revenue engaging in the business of tax
accounting in an effort to defeat or cancel any tax
assessed by the state
493. Failure to file a tax return and pay taxes 39-21-1 18 (3) ($50,000 fine, or up to 1
year jail, or both plus costs of
prosecution)
Willfully failing to pay gift tax, make a return, or 39-25-1 13 (2) ($1,000 maximum fine,
supply information required by law or up to 1 year jail, or both)
Failing to collect or pay sales tax as required 39-26-102 (22) (penalty is pursuant to
article 26)
Advertising that tax will be assumed or absorbed 39-26-108 ($1,000 maximum fine, 1
year jail, or both)
Retaining excess sales tax 39-26-112 ($1,000 maximum fine, 1
year jail, or both)
Making false statement in connection with 39-26-1 14 (2) (d) ($500 maximum fine,
application for refund of taxes or up to 90 days jail, or both)
Making a false statement on an invoice or 39-27-103 (3) (c) ($1,000 maximum
application for gasoline permit or an application fine, or up to 1 year jail, or both)
for a refund of taxes, or using the gasoline other
than as stated in the permit
Acting as distributor of special fuel without a 39-27-204 (1) (a) ($100 fine)
license
Failing or refusing to furnish additional bond or 39-27-204 (5) (b) ($50 fine)
continuing to purchase special fuel ex-tax without
authorization
502. Violation of requirements pertaining to special fuel 39-27-205 (3) (d) ($75 fine)
permits
Offenses Related to Utilities
503. Violation of statutes governing common carriers 40-9-104 ($100 to $1,000 fine)
504. Violation of statutes governing motor vehicle 40-10-108 ($1,000 maximum fine, or
carriers up to 6 months jail, or both)
UNCM